Section 34
Production of tax invoices by computer
of Goods and Services Tax Act 2014
ActRepealedProvision 34 of 218
Section 34
For the purposes of any provision under this Act in relation to a tax invoice, a registered person shall be treated as having issued a tax invoice to another person notwithstanding that there is no delivery of any equivalent document in paper form to the person if the requisite particulars are recorded in a computer and are—
(a)
transmitted or made available to the person by electronic means; or
(b)
produced on any material other than paper and is delivered to the person.